Article Per Year (5 Year)
p-Index From 2021 - 2026
2.554
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan CARADDE: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Forum Bisnis dan Kewirausahaan eCo-Fin Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Electronic Journal of Education, Social Economics and Technology MDP Student Conference Balance : Jurnal Akuntansi dan Bisnis
Siti Khairani
Universitas Multi Data Palembang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
The Influence of Capital Structure, Profitability, and Good Corporate Governance on Greenwashing in Infrastructure Companies in Indonesia Seprianti Seprianti; Siti Khairani
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1246

Abstract

This research aims to analyze the influence of capital structure, profitability, and Good Corporate Governance (GCG) on greenwashing practices among infrastructure companies listed on the Indonesia Stock Exchange during 2023–2024. The independent variables used in this study consist of profitability (Return on Assets), capital structure (Debt to Equity Ratio), the frequency of board of commissioners’ meetings, the proportion of independent commissioners, and the presence of an audit committee. The findings reveal that capital structure exerts a significantly negative effect on greenwashing practices. Meanwhile, profitability, the proportion of independent commissioners, the number of board meetings, and the existence of an audit committee show negative but statistically insignificant effects on greenwashing. Taken together, all independent variables collectively have a significant influence on greenwashing, with a coefficient of determination of 43.6%. These outcomes suggest that capital structure is the most influential determinant of greenwashing practices within Indonesia’s infrastructure sector, whereas the current implementation of GCG mechanisms has yet to effectively curb such practices.
Pengaruh Pertumbuhan Penjualan Dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Sektor Real Estate Yang Terdaftar Di BEI Tahun 2022-2024 Vincent Salim; Siti Khairani
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.323

Abstract

The objective of this research is to analyze the impact of sales growth and capital intensity on tax avoidance behavior in IDX-listed real estate firms throughout the years 2022 to 2024. Employing a quantitative methodology, employs multiple linear regression analysis to evaluate the correlation between tax avoidance as the dependent factor and two independent predictors which is sales growth and capital intensity.. Secondary data was gathered from the official annual financial statements of property and real estate firms publicly traded on the IDX. Empirical findings indicate that neither the growth in sales nor the level of capital intensity exerts a statistically significant effect on the tax avoidance behaviors of the sampled companies. These results are inconsistent with the agency theory used in this study, which explains that within a company there will be differences in interests between the principal as shareholder and the agent as management, which will cause each party to do things that benefit their own interests..
Pengaruh Skala Perusahaan, Pengungkapan Media Sosial, dan Akuntansi Lingkungan terhadap Praktik Greenwashing Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Periode 2023-2024 Michael Lee; Siti Khairani
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1384

Abstract

This study aims to analyze the effect of firm size, social media disclosure, and environmental accounting on greenwashing practices in industrial sector companies listed on the Indonesia Stock Exchange (IDX). The study is based on Legitimacy Theory, supported by Stakeholder Theory and Signaling Theory. A quantitative approach was applied using purposive sampling, involving 33 companies during the 2023–2024 period. Data were analyzed using multiple linear regression with SPSS. The results show that firm size has a negative but insignificant effect on greenwashing, social media disclosure has a negative and significant effect, while environmental accounting has a positive but insignificant effect. The coefficient of determination (R²) of 0.132 indicates that the model explains 13.2% of the variation in greenwashing. This study enriches the application of Legitimacy Theory in the context of greenwashing in emerging markets and implies that transparency on social media can serve as an effective monitoring tool for evaluating environmental performance for companies, regulators, and investors.
PELATIHAN LITERASI KEUANGAN : PENTINGNYA MENABUNG BAGI GENERASI MUDA DI PANTI ASUHAN BAITURRAHMAN RANTAU KASIH PALEMBANG Aisyah Ramalia; Putri Aprilia; Siti Khairani
BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Vol. 5 No. 2 (2025): BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Desember 2025
Publisher : LPPM UNIKS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/bhakti_nagori.v5i2.4872

Abstract

Penelitian ini bertujuan untuk mengetahui pemahaman anak Panti Baiturrahman Rantau Kasih mengenai literasi keuangan. Khususnya pemahamaan tentang pentingnya menabung bagi generasi muda yang ditinggal di panti asuhan baiturrahman rantau kasih Palembang. Rendahnya kesadaran akan pengelolaan keuangan sejak dini dapat berdampak pada kemampuan individu dalam pengambilan keputusan finansial di masa depan, oleh karena itu, dengan adanya pelatihan yang dirancang dapat memberikan pemahaman dasar mengenai konsep menabung, manfaat menabung serta strategi sederhana dalam mengatur keuangan pribadi Selain itu, peserta juga dikenalkan pada pentingnya menetapkan tujuan finansial dan membedakan antara kebutuhan dan keinginan dalam pengeluaran sehari-hari. Metode yang digunakan dalam pelatihan ini meliputi pemaparan materi, diskusi kelompok, simulasi praktik menabung dengan pendekatan yang mudah dipahami sesuai usia dan latar belakang peserta. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman peserta terhadap pentingnya menabung dan kemampuan dalam Menyusun perencanaan keuangan sederhana,. Diharapkan dari pelatihan ini dapat membentuk kebiasaan positif dalam mengelola keuangan sejak dini serta mendorong kemandirian finansial dimasa mendatang , khususnya bagi anak – anak panti asuhan sebagai bentuk bagian dari Upaya pemberdayaan ekonomi jangka Panjang
Peran Kurikulum Pembelajaran Dalam Memediasi Pemahaman Akuntansi Forensik Dalam Berprofesi Akuntan Forensik Trifena Agustina; Siti Khairani
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14873

Abstract

This study aims to examine the effect of forensic accounting understanding on students’ interest in pursuing a career as forensic accountants, with the perceived importance of the curriculum serving as a mediating variable. A quantitative correlational research design was employed in this study. Data were collected through questionnaires distributed to 126 accounting students from several universities in Palembang who had completed forensic accounting courses. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that forensic accounting understanding has a positive and significant effect on students’ interest in becoming forensic accountants. Furthermore, the learning curriculum significantly influences career interest. The mediation analysis reveals that the learning curriculum plays a significant mediating role in the relationship between forensic accounting understanding and career interest. These findings suggest that students’ understanding of forensic accounting is more effective in fostering career interest when supported by a relevant, structured, and practice-oriented curriculum. This study provides important implications for higher education institutions to strengthen the integration of forensic accounting into accounting curricula in order to develop competent and ethical graduates capable of addressing increasingly complex fraud issues.
Monopoli Monopoli Modifikasi: Media Inklusif Untuk Meningkatkan Literasi Keuangan Siswa SLB-C Karya Ibu Palembang Heni Renani; Melinda Melinda; Siti Khairani; Cherrya Dhia Wenny
Publikasi Hasil Pengabdian kepada Masyarakat (PADIMAS) Vol 6 No 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/padimas.v6i1.15644

Abstract

Program pengabdian ini bertujuan untuk meningkatkan literasi keuangan siswa tunagrahita di SLB-C Karya Ibu Palembang melalui media pembelajaran inovatif "Monopoli Modifikasi". Permasalahan utama yang diidentifikasi adalah rendahnya pemahaman siswa terhadap konsep uang dan keterbatasan media ajar yang adaptif bagi disabilitas intelektual. Melalui metode gamifikasi yang konkret, siswa diajak mensimulasikan transaksi jual-beli, pengenalan nominal uang, hingga pencatatan kas sederhana dalam suasana yang interaktif. Hasil kegiatan menunjukkan peningkatan signifikan, di mana rata-rata nilai tes tertulis meningkat dari 75 menjadi 83,8 dan nilai praktik angka meningkat dari 76,6 menjadi 93,3. Selain aspek kognitif, penggunaan media ini terbukti efektif meningkatkan rentang fokus dan keterampilan sosial siswa dalam berinteraksi. Pendekatan ini direkomendasikan sebagai model pembelajaran inklusif yang dapat direplikasi oleh sekolah luar biasa lainnya untuk membangun kemandirian finansial peserta didik.
Co-Authors Aisyah Ramalia Amanda Maharani Aulia Virani Cherrya Dhia Wenny Cintia Cintia Hendra Wijaya Heni Renani Jesslyn Melinda Melinda Mery Gita Arriyani Michael Lee Priscila Patricia Apriani Putri Aprilia Raisa Pratiwi Seprianti Seprianti Trifena Agustina Ulfa, Sapuro Vincent Salim